Guidance and regulation

Use the Check Employment Status for Tax (CEST) tool to find out if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.

• From: HM Revenue & Customs
• Updated: 4 May 2021

Find out if you're an employment intermediary and what you need to do to make sure your worker's tax and National Insurance is paid correctly.

• From: HM Revenue & Customs
• Updated: 7 March 2024

Guidance about the treatment of travel expenses for workers providing personal services to clients through employment intermediaries - changes from April 2016.

• From: HM Revenue & Customs
• Updated: 27 April 2016

• Travel and subsistence expenses for workers engaged through 'employment intermediaries' from 6 April 2016

  How the rules apply from 6 April 2016 From 6 April 2016, where a worker is…